87-0082 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0082

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This is an appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to assess interest on individual income tax account No. XXXXX for XXXXX.  A telephone conference hearing was held on XXXXX in the offices of the Utah State Tax Commission.  David J. Angerhofer, Hearing Officer, heard the matter for the Commission.  XXXXX represented himself.  Petitioner stated that he never received notice from the Tax Commission until XXXXX. Petitioner had moved from Utah in XXXXX and left a forwarding address.  The Tax Commission had mailed the notice to Petitioner's old address in Utah.  This notice was returned to the Tax Commission and was not received by Petitioner until it was mailed to Petitioner's old XXXXX address, after which it was forwarded to Petitioner at Petitioner's current address in XXXXX.  Petitioner stated that he made a good faith effort to update his address and request a waiver of the interest.  Petitioner has paid the tax.

FINDINGS

            Respondent timely assessed a deficiency on the account for the tax year XXXXX.  The tax was due on XXXXX.  Respondent audited the account on XXXXX and sent a notice and request for payment on XXXXX.  Respondent did not however timely file a warrant.  The warrant was not filed until XXXXX, over eight years after the due date of the return.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of interest on individual income tax account No. XXXXX for the tax year XXXXX be granted.  The Collection Division of the Utah State Tax Commission is directed to adjust its records in accordance with this decision.

            DATED this 15 day of October , 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Joe B. Pacheco

Chairman                                                                      Commissioner

G. Blaine Davis                                                                         Roger O. Tew

Commissioner   Commissioner